Sony ICD-SX712D - Manual (Page 89)

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(Recording)
REC Mode Sets the recording mode.
LPCM 44.1kHz/16bit:
LPCM (not compressed) in stereo high-quality
recording mode
MP3 320kbps*:
MP3 (compressed) in stereo high-quality recording
mode
MP3 192kbps:
MP3 (compressed) in stereo standard-quality
recording mode
MP3 128kbps:
MP3 (compressed) in long play stereo recording
mode
MP3 48kbps(MONO):
MP3 (compressed) in monaural standard recording
mode
MP3 8kbps(MONO):
MP3 (compressed) in long play monaural recording
mode
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Tabs Menu items Settings (*: Initial setting) See page